Подготовка бухгалтеров-экспертов: мировой опыт и проблемы начала XXI в.

Abstract

At different times, the issues of professional education have an overriding priority both in educational environment and professional and scientific communities. These questions are especially important in the interdisciplinary areas. This has always been true for forensic accounting. At the beginning of XXI century, this issue has turned out to be even more relevant due to the shifts in values and technological lifestyle. In this paper, the author looked at the studies of foreign scientists in 2010–2020 in the field of forensic accounting education to determine the existing global approaches to the professional training of forensic accountants, to identify the key underlying skills defined by these scholars at the present stage of social and economic development, to define the key problems discussed at the international level. The paper also considers topical issues of organization and problems of higher education. The purpose of the work is to identify a set of skills necessary for a forensic accountant, as well as to determine an educational model for training these specialists. The work is based on the studies in the field of development of higher education, as well as professional education in forensic accounting. The study mainly refers to the monographic method of research, as well as organizes the information. Unlike other works in the same area, this article defines and groups internationally determined skills and knowledge required by a forensic accountant and describes the key elements of a model to train the specialists in the context of a modern practice-driven competency-based approach. This paper will be of interest to the practitioners and theorists in forensic accounting. This model of professional training can also be used as a basis for building professional higher education courses in other areas of specialist training.